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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption for certain cemeteries from cemetery |
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location restrictions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 711.008(b), Health and Safety Code, is |
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amended to read as follows: |
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(b) Subsection (a) does not apply to: |
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(1) a cemetery heretofore established and operating; |
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(2) the establishment and use of a columbarium by an |
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organized religious society or sect that is exempt from income |
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taxation under Section 501(a), Internal Revenue Code of 1986, by |
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being listed under Section 501(c)(3) of that code, as part of or |
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attached to the principal church building owned by the society or |
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sect; |
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(3) the establishment and use of a columbarium by an |
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organized religious society or sect that is exempt from income |
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taxation under Section 501(a), Internal Revenue Code of 1986, by |
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being listed under Section 501(c)(3) of that code, on land that: |
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(A) is owned by the society or sect; and |
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(B) is part of the campus on which an existing |
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principal church building is located; |
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(4) the establishment and use of a columbarium on the |
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campus of a private or independent institution of higher education, |
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as defined by Section 61.003, Education Code, that is wholly or |
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substantially controlled, managed, owned, or supported by or |
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otherwise affiliated with an organized religious society or sect |
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that is exempt from income taxation under Section 501(a), Internal |
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Revenue Code of 1986, by being listed under Section 501(c)(3) of |
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that code, if a place of worship is located on the campus; |
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(5) the establishment and use of a mausoleum that is: |
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(A) constructed beneath the principal church |
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building owned by an organized religious society or sect that: |
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(i) is exempt from income taxation under |
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Section 501(a), Internal Revenue Code of 1986, by being listed |
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under Section 501(c)(3) of that code; and |
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(ii) has recognized religious traditions |
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and practices of interring the remains of ordained clergy in or |
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below the principal church building; and |
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(B) used only for the interment of the remains of |
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ordained clergy of that organized religious society or sect; |
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(6) the establishment and operation, if authorized in |
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accordance with Subsection (h), of a perpetual care cemetery by an |
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organized religious society or sect that: |
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(A) is exempt from income taxation under Section |
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501(a), Internal Revenue Code of 1986, by being listed under |
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Section 501(c)(3) of that code; |
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(B) has been in existence for at least five |
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years; |
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(C) has at least $500,000 in assets; and |
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(D) establishes and operates the cemetery on land |
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that: |
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(i) is owned by the society or sect; |
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(ii) together with any other land owned by |
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the society or sect and adjacent to the land on which the cemetery |
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is located, is not less than 10 acres; and |
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(iii) is in a municipality with a |
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population of at least one million that is located predominantly in |
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a county that has a total area of less than 1,000 square miles; [or] |
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(7) the establishment and use of a private family |
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cemetery by an organization that is exempt from income taxation |
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under Section 501(a), Internal Revenue Code of 1986, by being |
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listed under Section 501(c)(3) of that code, on land that is: |
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(A) owned by the organization; and |
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(B) located in a county: |
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(i) with a population of more than 125,000; |
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and |
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(ii) that is adjacent to a county that has a |
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population of more than 1.5 million and in which more than 75 |
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percent of the population lives in a single municipality; or |
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(8) the establishment and use of a private family |
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cemetery located at the site of a presidential library and museum. |
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SECTION 2. This Act takes effect September 1, 2021. |